A study on the discretionary acts of local government and local government heads: focusing on accounting irregularity

International Review of Public Administration Pub Date : 2023-01-02 DOI:10.1080/12294659.2022.2161269

Y. Hong, Jisuk Jeong

引用次数: 2

Abstract

ABSTRACT This study examines the relationship between allowances for bad debts in connection with tax and budget accounting irregularity. In particular, we tried to verify the relationship between the provision of distorted financial accounting information and the occurrence of budget accounting misconduct in pursuit of political benefits by theoretical discussion and empirical analysis. We collected the panel datasets for the period 2008 to 2012 from local governments in South Korea. The logistic regression confirmed the tendency in local governments of avoiding the detection of budget-related irregularity through the act of setting the allowance ratio for bad debts for tax. This can be highlighted as a problem, in that there is a discretionary portion in setting the ratio of the allowance for bad debts for tax and a lack of control of the distortion between the information on the budget accounting irregularity and the information in the financial accounting settlement.

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地方政府及地方政府负责人自由裁量行为研究:以会计违规为中心

摘要本研究探讨了坏账准备与税收和预算会计违规之间的关系。特别是，我们试图通过理论探讨和实证分析来验证财务会计信息失真与预算会计徇私舞弊行为的发生之间的关系。我们从韩国地方政府收集了2008年至2012年的面板数据集。逻辑回归证实了地方政府通过设定坏账计提率来避免发现预算相关违规行为的趋势。这可以作为一个突出的问题，因为在设定坏帐准备的比例时存在自由裁量的部分，并且缺乏对预算会计违规信息与财务会计结算信息之间失真的控制。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Public Administration Social Sciences-Public Administration

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： The International Review of Public Administration (ISSN 1229-4659) is published biannually by the Korean Association for Public Administration (KAPA) to provide a worldwide audience with the opportunity for communication and further understanding on issues of public administration and policy. There will be a triple-blind peer review process for all submissions of articles of general interest. There are no particular limitations on subject areas as long as they are related to the field of public administration and policy or deal with public employees. Articles should be analytic and demonstrate the highest standards of excellence in conceptualization, craftsmanship, and methodology.